Carolina Panthers fans curious about what general manager Dave Gettleman might do in free agency can start by looking at the team’s depth chart from Super Bowl 50.

Gettleman’s philosophy is to fill holes in free agency, allowing him to go after the best players available, regardless of position, in the draft.

A little more than a month after the Panthers fell to Denver 24-10 in the Super Bowl, there are patches on the depth chart that need to be addressed, including defensive line, safety, cornerback, slot receiver and backup center.

The Panthers are in the best financial shape they’ve been in, relative to the salary cap, since Gettleman arrived from New York three years ago. They were about $28 million below the $155.27 million cap as of Friday afternoon.

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A. They haven’t been under Gettleman, who prefers to sit back and let the market take shape.

That’s never been as important as it is this year when teams are rolling in dough relative to the record-high salary cap. That means some GMs will overpay during the opening free agency salvo.

Again, not Gettleman’s style. And if it costs the Panthers a player they targeted (such as Weddle), so be it. Gettleman is not a believer his team is one player away from a Super Bowl ring.

Q. Is there someone the Panthers would consider an exception?

A. Here’s someone I would consider making an exception for – Seattle OLB Bruce Irvin.

Irvin started out as a defensive end in the Seahawks’ 4-3 scheme and can play multiple spots. Seattle thought Irvin was a little light (6-foot-3, 245 lbs.) to hold up vs. the run as a defensive end, although he lined up there on passing downs.

And while he hasn’t been a dominant pass rusher, he’s had some monster games against the Panthers. Seven of Irvin’s 25.5 career sacks have come against Carolina (including the postseason).

The Panthers need an edge rusher to complement Kony Ealy, and there aren’t a lot of available this offseason. Irvin is an interesting option with a ton of upside.

Q. Who are some other pass-rushers that make sense for the Panthers?

A. Jason Pierre-Paul might not command as much as he did before his fireworks accident; I think his hand injury still makes him too big of a risk. Robert Ayers, who played opposite JPP with the Giants, would seem to be a better value-type signing.

Ayers, a first-round pick of the Broncos in 2009, had the best season of his career last year with nine sacks in 12 games. But the Giants have indicated they’re interested in re-signing Ayers.

Along those same lines, don’t be shocked if Charles Johnson returns to Carolina, which cut him last week in a move that created $11 million in cap space. Johnson has put down roots in Charlotte and might not find the deal he’s looking for in a defensive end market that’s been flooded by the likes of Mario Williams and Chris Long.

Q. What’s another position of need?

A. The Panthers aren’t expected to bring back cornerbacks Charles Tillman, who’s recovering from ACL surgery, and Cortland Finnegan, who was a stopgap during the Super Bowl season.

With Bené Benwikere sliding back outside after he recovers from his broken leg, the Panthers could use a nickel corner. But given how the Panthers used LB Shaq Thompson as the nickel on a lot of first and seconds downs late in the season, this isn’t a huge need.

Every year we try to sniff out a Giants player who might be of interest to Gettleman, who won two Super Bowl rings while running the Giants’ pro personnel department.

This year we’ll go with cornerback Prince Amukamara, a 2011 first-round pick who has battled injuries in four of his five seasons. Amukamara (6-foot, 201) is the same size as Josh Norman, although he wasn’t nearly as productive last season.

Among nickel corners, I like Pittsburgh’s Brandon Boykin, who had six interceptions with the Eagles in 2013.

Q. Wait, no mention of a wide receiver yet. Didn’t you hear about how bad the receiving corps was during the Super Bowl season?

A. Gettleman said getting Kelvin Benjamin back will be like adding a first-round receiver in free agency. He’s right, and Benjamin will make all the other receivers better, too.

Ted Ginn Jr. and Philly Brown can return to more complementary roles, and Devin Funchess, who came on strong at the end of last season, should flourish as the No. 2 wideout opposite Benjamin.

If the Panthers make a move here, it won’t be major.

Q. What about the Panthers’ own free agents? Who are the priorities?

A. The Observer’s Jonathan Jones addressed that elsewhere. I’m not stepping on his toes.

What’s different this year? With the salary cap increasing by $12 million per club, the 32 teams have about $1 billion in cap space among them to use or roll over to future years. That won’t all go toward free agents. Teams generally set aside $10 million a year to spend on draft picks and to account for injuries.